United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J84960 - NY J85006 > NY J84984

Previous Ruling Next Ruling
NY J84984




June 3, 2003

CLA-2-63:RR:NC:TA:349 J84984

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.7010; 6302.31.7020

Mr. Floyd Sirico
Rogers & Brown Custom Brokers
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of pillowcases and sheets from Pakistan.

Dear Mr. Sirico:

In your letter dated May 2, 2003 you requested a classification ruling.

The instant sample is a sheet set. The sheet set will consist of a flat sheet, fitted sheet and two pillowcases. A sample of the pillowcases was not submitted. All of the items will be made from 100 percent cotton yarn-dyed woven flannel fabric. The fitted sheet is fully elasticized. The flat sheet is hemmed on all four sides. It is assumed the pillowcase will be finished in the same manner as the flat sheet. The sheets and pillowcases will be imported packed for retail sale in full, queen and king sizes.

In your letter you refer to the pillowcases and sheets as a “set”. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

In this instance the set criteria is not met since the pillowcases and sheets in this combination package are classifiable in the same heading. Therefore, the combination package is not classifiable as a set and each item is classified individually.

The applicable subheading for the pillowcase will be 6302.31.7010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped pillowcases, other than bolster cases. The duty rate will be 4.2 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The duty rate will be 4.2 percent ad valorem.

The pillowcases fall within textile category designation 360. The flat and fitted sheets fall within textile category designation 361. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: